This study aims to analyse the role of corporate volunteerism in the framework of corporate social responsibility of enterprises. After reviewing the active components in the employee volunteering concept, we present the steps taken at the European level in this area, focusing on Spain's situation. We start with a search and comparison of information on the topic published by the major Spanish listed companies. This first approach verifies that the data are disclosed from various sources and presented heterogeneously. Then, we identify the sector that concentrates a more significant number of employees in volunteer activities. Subsequently, we focus on this sector to explore the type of volunteer activities these companies reveal according to Spanish legislation. The study sheds light on corporate governance practices, especially the disclosure of information about this activity type.
After defining company volunteering, this work focuses on analyzing its external and internal legislative framework. At first, the recommendations on company volunteering in the supranational or external sphere are examined since it develops guidelines that establish the bases to be followed at lower levels. Subsequently, it focuses on its national or internal development, and for this, it begins by analyzing the Spanish regulations and continues with the observation of the autonomic ones. After six years since Law 45/2015, of October 14, on volunteering came to light, its regulatory development is still pending approval. Although progress has been made in the Royal Decree project, improvements could be made before publication. To this end, its content has been analyzed, and proposals for modifications are made that would bring the regulation closer to international organizations' indications to differentiate traditional from corporate or company volunteering. On the other hand, given the diversity of regulations in the diverse autonomous communities, it is considered interesting to examine their degree of uniformity and whether they have improved or restricted state legislation. The purpose of this comparison is to contrast possible divergences in the various regulatory frameworks. To present a complete study on the different actions, the different plans or strategies of corporate volunteering developed in the Spanish state and autonomous region will be shown, and the presentation of volunteering in them. ; Tras delimitar el concepto de voluntariado de empresa, este trabajo se centra en analizar su marco legislativo externo e interno. En un primer momento se examinan las recomendaciones sobre el voluntariado de empresa en el ámbito supranacional o externo, dado que en él se desarrollan pautas que establecen las bases a seguir en los niveles inferiores. Posteriormente se enfoca en su desarrollo nacional o interno, y para ello se comienza por analizar la normativa española y se continúa con la observación de la autonómica. Cabe destacar que después de seis años desde que viera la luz la Ley 45/2015, de 14 de octubre, de voluntariado, todavía está pendiente de aprobación su desarrollo reglamentario, y aunque se ha avanzado en el proyecto de Real Decreto, se podrían aportar mejoras antes de su publicación. Con este fin se ha analizado su contenido, y se hacen propuestas de modificaciones que acercarían la regulación a las indicaciones de organismos internacionales, para así diferenciar el voluntariado tradicional del corporativo o de empresa. Por otro lado, dada la diversidad de normativas en las diferentes comunidades autónomas se considera interesante examinar su grado de uniformidad entre ellas, y si han mejorado o restringido la legislación estatal. La finalidad de esta comparación es contrastar posibles divergencias en los distintos marcos regulatorios. Con el fin de presentar un estudio completo sobre las diferentes actuaciones, se mostrarán los distintos planes o estrategias de voluntariado corporativo desarrollados en el ámbito estatal y autonómico español, así como la presentación que del voluntariado se hace en los mismos.
